METROPOLITAN LIFE INSURANCE CO. ET AL.
v.
WARD ET AL.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued October 31, 1984
Decided March 26, 1985
Attorney(s) appearing for the Case
Matthew J. Zinn argued the cause for appellants. With him on the briefs was Steven Reed.
Warren B. Lightfoot argued the cause for appellees. With him on the brief for appellee Ward were E. Mabry Rogers and Phillip E. Stano. Robert W. Bradford, Jr., and Harry Cole filed a brief for appellees American Educators Life Insurance Co. et al.*
Briefs of amici curiae urging affirmance were filed for the State of Alaska et al. by Anthony Celebrezze, Jr., Attorney General of Ohio, and Connie J. Harris, Assistant Attorney General, Dave Frohnmayer, Attorney General of Oregon, William F. Gary, Deputy Attorney General, and James E. Mountain, Jr., Solicitor General, Jim Mattox, Attorney General of Texas, and Henry H. Robinson, Assistant Attorney General; for the State of Illinois by Neil F. Hartigan, Attorney General, and Patricia Rosen and Kathryn A. Spalding, Assistant Attorneys General; for Allstate Insurance Co. et al. by Duane C. Quaini; for the Florida Association of Domestic Insurance Companies, Inc., et al. by Robert W. Perkins and Samuel R. Neel III.
Supreme Court of United States.
JUSTICE POWELL delivered the opinion of the Court.
This case presents the question whether Alabama's domestic preference tax statute, Ala. Code § 27-4-4 and 27-4-5 (1975), that taxes out-of-state insurance companies at a higher rate than domestic insurance companies, violates the Equal Protection Clause.
I
Since 1955,1 the State of Alabama has granted a preference to its...
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